The end of the “de minimis” exemption. Customs support gains even greater importance in e-commerce

The European Union is accelerating the reform of customs regulations for e-commerce, and businesses will feel its first effects sooner than originally expected. From 1 July 2026, all consignments from outside the EU with a value of up to 150 EUR will be subject to a fixed customs fee of 3 EUR. This is a temporary solution that will remain in force until the full implementation of the new EU customs architecture planned for 2028, together with the launch of the EU Customs Data Hub and the complete abolition of the “de minimis” exemption. This is not merely a technical adjustment, but a change that will have a real impact on costs, sales models and the organisation of logistics in international trade. It will significantly increase the importance of comprehensive, well-designed customs support and the choice of the right partner in this area.

It is worth emphasising that, according to information from the European Commission, the 3 EUR fee will be charged for each individual item in a parcel shipped directly from a third country. In practice, however, in the case of consignments containing goods with different tariff codes, as well as the same ones, it may be charged multiple times. The change will cover the vast majority of e-commerce imports into the European Union, including shipments handled by sellers registered in the IOSS system, which currently accounts for the dominant share of VAT handling on imports.

The new regulations are coming into force at a time when e-commerce in Europe is accelerating again. In 2025, the EU B2C market maintained stable year-on-year growth of approximately 7 percent, and cross-border sales remained one of the main drivers of development. At the same time, the scale of low-value shipments imported from outside the EU has become a systemic challenge – both for customs administrations and for fair competition on the EU market. It was precisely the mass inflow of cheap parcels, often with understated value, unclear classification and low-quality products that do not meet EU standards, that constituted one of the main arguments for accelerating the reform.

In practice, this means that customs regulations, which have for years been an important element of international trade, will have an even clearer impact on the profitability of foreign sales and on the importance of properly designed customs support. This particularly affects companies that have based their business model on a high volume of very low-value shipments and low unit margins. Under such conditions, comprehensive management of customs processes is playing an increasingly important role, combining operational handling with advisory support and data quality control. A model based on a single coordination point allows companies to better manage documentation, goods classification and regulatory compliance across different countries, while also responding more quickly to regulatory changes. This approach reduces the risk of errors and increases the predictability of processes in international online trade.

Key categories will remain stable

The fixed customs fee will have the strongest impact on the lowest-value segment – small accessories, gadgets or impulse-purchased products. In these categories, even relatively small additional costs may significantly affect consumer purchasing decisions and the profitability of sales. As a result, demand for some low-value goods can be expected to gradually decline.
This does not, however, mean a slowdown of the entire e-commerce sector. From the perspective of a logistics operator, we see that higher-value product categories, such as clothing and footwear, will remain relatively resilient to change. These are products for which customers accept a higher price in exchange for quality, brand or availability, and where sellers have greater room for manoeuvre in terms of pricing and logistics policy. What will change, however, is the way imports are planned – with greater emphasis placed on shipment consolidation, cost transparency for the end customer and the selection of an appropriate delivery model in order to avoid unforeseen charges at the point of delivery.

Customs services as an element of business efficiency

In the new customs reality, well-designed processes and reliable data are gaining in importance. Tariff classification, marking of the country of origin, correct documentation and consistent reporting are no longer merely compliance obligations, but are becoming tools for cost control, risk reduction and the creation of a predictable customer experience. For companies operating internationally, customs services are today one of the foundations of successful expansion into foreign markets.

At Rohlig SUUS Logistics, we are observing growing interest in comprehensive customs services for e-commerce, covering not only the execution of import, export and transit clearances, but also ongoing support, including the preparation and verification of documentation, representation of clients before institutions such as customs authorities, and coordination of processes across different countries. Operational efficiency is ensured by our network of logistics warehouses in the CEE region, which include authorised places for customs clearance as well as bonded warehouses where goods can be stored for an unlimited period. In addition, value-added operations can be performed there – such as co-packing or the creation of product sets – for which demand is growing, while duties and charges are paid only at the moment the goods are released from the bonded warehouse.

Models based on a single point of management for the entire customs service are also gaining increasing importance, such as our Customs Control Tower, which we launched last year. We provide comprehensive customs support in one place, both in the country of dispatch and in the destination market. Such a system is also applicable in the e-commerce sector, where goods are often distributed to many different destinations.

Comprehensive logistics support, covering not only transport and warehousing but also customs services, is today an important factor in building competitive advantage in the e-commerce market. It affects the efficiency of the supply chain and cost reduction.